EU/UK VAT · PL · EU member
Poland VAT
Poland VAT rates, number format and cross-border validation, from the European Commission VAT rates database and the EU VIES service.
- Standard rate
- 23%
- Reduced rate
- 8% / 5%
- Number format
- PL + 10 digits
- Validation
- VIES
How Poland's 23% rate compares
Poland's 23% standard VAT rate is solidly above the median of 21%. It also applies a reduced rate of 8% on pharmaceuticals, hospitality, transport, and a second reduced rate of 5% on books, journals, basic food, baby products. The most recently revised of these non-standard tiers is the reduced rate, in effect since 2011-01-01. The current rate has been in effect since 2011-01-01, unchanged for several years.
By standard-rate proximity, Poland matches Ireland's standard rate almost exactly. VAT numbers in this country can be validated via the VIES (VAT Information Exchange System) cross-border validation service.
Derived from PlainVAT per-country rate table sourced from the European Commission's official VAT rates database. See methodology for the EU-wide rate range, refresh cadence, and source-linking policy.
All VAT rates
Standard rate
23%Most goods and services
In effect since 2011-01-01
Reduced rate
8%Pharmaceuticals, hospitality, transport
In effect since 2011-01-01
Reduced rate
5%Books, journals, basic food, baby products
In effect since 2011-01-01
VAT number format
- Prefix
- PL
- Format
- PL + 10 digits
- Example
- PL1234567890
- Validation service
- VIES (European Commission)
Tax authority
Ministerstwo Finansow
Official guidance: https://www.podatki.gov.pl/
Source: European Commission Taxation and Customs Union EU VAT Rate Registry · 2026
Countries with similar standard rates
Related references
Disclaimer: This information is for general reference only and should not be considered legal, tax, or financial advice. Confirm with your accountant or the relevant tax authority for your transaction.
PlainVAT renders country-rate figures from the European Commission's Taxation and Customs Union VAT-rate registry; explanatory guidance links to its relevant authority sources. Country rates are computed directly from the European Commission's VAT-rate registry, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.